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Inheritance Tax Act 1984

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Changes over time for: Section 1

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There are currently no known outstanding effects for the Inheritance Tax Act 1984, Section 1. Help about Changes to Legislation

1 Charge on transfers.U.K.

[F1Inheritance tax] shall be charged on the value transferred by a chargeable transfer.

Textual Amendments

F1 See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.

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